BlackletterCalifornia law

Revenue and Taxation Code § 5014

ARTICLE 1.5. Cancellation of Assessments on State-Assessed Property

Current as of September 28, 2026Rev. & Tax. Code, § 5014Official source ↗

Added by Stats. 1951, Ch. 1329.

The auditor shall enter the cancellation on the roll of the county or city and shall file and preserve the statement of the cancellation as a public record. The auditor shall make any necessary changes in his account with the tax collector.